The Berkel Corporation manufactures Widgets, Gizmos, and Turnbols from a joint process. June production is 7,000 widgets; 10,500 gizmos; and 11,500 turnbols. Respective per unit selling prices at split off are $110, $70, and $45. Joint costs up to the split off point are $188,500. If joint costs are allocated based upon the sales value at split - off, what amount of joint costs will be allocated to the widgets? (Do not round any intermediary calculations.) OA. $68,503 B. $71,765 O c. $17,568 O D. $48,232